Overview of the tax law decisions of the Swiss Federal Supreme Court published in the week of 26 November - 2 December 2018.

  • Judgment of 12 November 2018 (2C_166/2018): Direct federal tax and state and municipal taxes 2014 (Appenzell Ausserrhoden); the conduct of the tax administration in first confirming to the complainant that it had received the documents and thus complied with the statutory period for lodging an objection, then setting an (official) period of grace for the complainant due to the lack of precisely these documents, not responding to a timely and justified request for an extension of the period and finally, almost four months later, not accepting the objection due to non-fulfilment of the duty to cooperate by not submitting these documents within the deadline, is deeply offensive and appears exaggeratedly formalistic; this procedure violates tax procedural law (Art. 132.1 in conjunction with.3 and Art. 133 DBG) and is thus contrary to federal law; Approval of the complainant's appeal.
  • Judgment of 12 November 2018 (2C_731/2017): Direct federal tax and state tax 2013 (Solothurn); the tax qualification of a payment made to the complainants on the basis of a share purchase agreement was disputed; the reason for the payment of the amount of CHF 854,003, which had been offset against the complainant and his wife as taxable income for the 2013 tax period, was not the maintenance of his employment relationship with the sold company, but rather its termination with a "mutual termination agreement" of 18 November 2013. As a benefit that is closely economically related to the complainant's employment, the severance payment also qualifies as taxable income within the meaning of Art. 16 et seq. DBG; the complainants' appeal is dismissed.

Non-occurrence decisions / inadmissible complaints:

Decisions are listed chronologically by publication date.

‍

Tax topics covered in this post:
No items found.